The present investigation has been devoted to the study of the effect of the implementation of accounting standards in horizontal property, in the line of accounts receivable to co-owners. In order to determine the changes presented by the implementation of international standards, the provision method for the relationship with impairment is compared, the impairment of the portfolio is evaluated in accordance with the accounting policies established by the group and an analysis is carried out in the Impact on the assets of the group, in accordance with the provisions of group 2 of the IFRS for PYMES.